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Senate Bill (S)

DIGEST

Vigo County food and beverage tax. Authorizes the county council of Vigo County to adopt a county food and beverage tax (tax). Provides that the tax rate may not exceed 1%. Specifies that the revenue from the tax shall be distributed to the capital improvement board and may be used by the board only for the acquisition, construction, improvement, maintenance, or financing of the following: (1) A convention center. (2) A facility that is used or will be used principally for convention or tourism related events or the arts. (3) Wayfinding improvements. Requires the construction or improvements to be made Vigo County food and beverage tax. Authorizes the county council of Vigo County to adopt a county food and beverage tax (tax). Provides that the tax rate may not exceed 1%. Specifies that the revenue from the tax shall be distributed to the capital improvement board and may be used by the board only for the acquisition, construction, improvement, maintenance, or financing of the following: (1) A convention center. (2) A facility that is used or will be used principally for convention or tourism related events or the arts. (3) Wayfinding improvements. Requires the construction or improvements to be made after June 30, 2018. (4) To pay the principal and interest on bonds issued to finance one of these purposes. Specifies that the tax expires December 31, 2043. ... View more